name
Rybyantseva Mariya Sergeyevna
Scholastic degree
•
Academic rank
—
Honorary rank
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Organization, job position
• Kuban State Agrarian University
кафедры теории бухгалтерского учета
старший преподаватель
Research interests
управленческий учет, экономическая безопасность
Web site url
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Current rating (overall rating of articles)
0
TOP5 co-authors
Articles count: 25
Сформировать список работ, опубликованных в Научном журнале КубГАУ
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DEVELOPMENT OF PROCESS APPROACH IN MANAGEMENT: BUSINESS MODELLING SYSTEMS
DescriptionThe article describes critical issues of management process in the framework of business modeling systems for large companies in the Krasnodar Region. Procedures of certain processes within the company are also considered
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REGULATION AND PROCEDURES FOR PROJECTS: STANDARDS AND MANAGEMENT ACCOUNTING SYSTEM
DescriptionThe article describes the structure of project activi-ties: creating a document called “Provision for project management system” and preparing man-agement accounting forms and instructions to com-plete them
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THE CONCEPTS OF DEPRECIATION IN MODERN ECONOMICS LITERATURE
DescriptionThis article is dedicated to the main concepts of depreciation that recognized in the current economics literature. These theories are aimed at improving the information content of the accounting system of the company
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NORMATIVE AND METHODICAL BASIS OF THE THEORY OF DEPRECIATION RESERVES IN AGRICULTURAL COMPANIES
DescriptionThis article is dedicated to the methods of calculation and the accounts’ reflection of the depreciation reserves. The methods are differentiated on the method of depreciation calculation
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BRANCH PECULIARITIES OF BUILDING ORGANIZATIONS: THE STRUCTURE AND THE ESSENCE
DescriptionIn the article the branch peculiarities of building or-ganizations are considered. There are opinions of various authors and author’s structure of peculiarities
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KAIZEN CONCEPT AS AN EXPRESSION OF SYSTEM’S APPROACH TO KAIZEN’S INVESTIGATION
DescriptionThis article discusses the basic positions of kaizen’s concept and necessary changes of terminology
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Description
This article discusses the legal regulation (within the organization) of kanban’s implementation to the accounting practice of construction companies. There are the purpose, functions and types of cards. Several types of cards (transposition card, production card, warning card, emergency card) are described. There are the stages of cards’ implementation, as well as information support. The account book "Summary checklist of losses" is worked out. There are the assumptions for the successful implementation of kanban (an initiative of senior management, the need for standardization, perseverance, the ability to discuss, planning of value streams, continuous improvement process). This article considers the content of the cards in the details’ context such as item number, description, previous process, the subsequent process, the instruction. Attention is paid to the factors that should be considered during cards’ implementation (material resources, personnel, processes, management, external factors). Efficiency diagnostics’ directions of kaizen’s implementation are described. There are levels of kaizen’s efficiency (utility, usefulness, success). We have also described positions reflected in the relevant sections of the proposed document: 1 "General provisions"; 2 "Objectives, functions and types of cards in the organization"; 3 "Stages of cards’ implementation"; 4 "Information support of cards’ implementation"
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THE ESSENCE OF KAIZEN’S THEORETICAL, METHODOLOGICAL AND STRUCTURAL ELEMENTS
DescriptionInvestigations of kaizen’s methodological foundations are becoming increasingly important because of existence of multiple interpretations of kaizen, uncertainty of its elements. Kaizen is at the crossroads of accounting and management. It consists of elements that may be divided into groups: theoretical, methodical and structural. Theoretical elements define the methodological essence and consist of subjects, objects, principles, functions, etc. Classification identifies are allocated: aspects of the review, areas for improvement, resources, spheres and others. A list of classical kaizen tools is pointed out within the classification according to the degree of modernity. Kaizen should be considered in unity of groups of elements: theoretical (objects, subjects, principles, functions and classification bases), structural (lean production and controlling) and methodical. Kaizen’s principles, functions and classification are the author’s elaboration
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ESSENTIALLY-LINGUISTIC PARADIGM’S INFLUENCE TO TERMINOLOGICAL FIELD OF ACCOUNTING DISCIPLINES
DescriptionMarket transformations have been continuing for more than twenty years in our country, and categories of accounting disciplines are still not structured. This leads to difficulties in unified understanding of most important indicators. These issues are devoted to research in the sphere of essentially-linguistic paradigm, that reflects relationship of linguistics and accounting. Essentially-linguistic paradigm works with the titles of concepts and their essential content. In this article, some categories of financial and management accounting illustrate the basic provisions of the paradigm. Attention is paid to such concepts as depreciation and amortization (financial accounting), management accounting and controlling (accounting systems, formed for making management decisions). There is a profit margin generated in the accrual method (financial accounting system) and cash basis (management accounting system) within the framework of practical implementation of essentiallylinguistic paradigm. Accounts’ correspondences are described for reflection of these indicators in accounts. Marginal income reflects using double entry; contribution reflects using of off-balance accounts. There are conclusion about the crucial role of essentially-linguistic paradigm in the process of decisionmaking
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INTEGRATED REPORTING AS A BASIS FOR ESSENTIALITY INCREASING OF ACCOUNTING INFORMATION
DescriptionBasic information files that revealing external users with information about the organization are the accounting financial statements. Reforms of the national accounting led to reduction of reporting forms informativeness and removal of transcripts. There was an obvious need for the formation of statements that reveals a wider range of indicators. Thus, integrated reporting can be such information array. Integrated reporting is the accounting tool, the information array about the organization. Integrated reporting includes such positions, as: a set of indicators characterized the economic, social and environmental aspects of the entity; the corporate management system that allows interested users to track the process of entity’s value creation and to form an opinion about its economic value. This type of reporting will be able to shape in accordance with the proposed methodological document "Rules of integrated reporting formation". This document assumes the following structure of integrated reporting: relevant information about the organization, historical information, environmental information, social information, innovation, internal control system, decoding of the financial statements, analysis of financial condition and financial results